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An employer might choose to provide accommodation or pay an accommodation allowance when an employee needs to continuously work at a distant work location that isn't within reasonable daily travelling distance of their home. Provided certain criteria is met, these can be tax exempt.
There are specific rules to determine the taxable value of employer-provided or paid accommodation.
The tax treatment of employer-provided accommodation or accommodation payments may be exempt from tax provided certain conditions are met.
There is a transitional rule for employer-provided or paid accommodation for employees working on Canterbury earthquake reconstruction projects over the period 4 September 2010 to 31 March 2019.
Providing a person with accommodation in exchange for work can have income tax and GST implications, for both the provider and the worker.